Programmes

Responsibility for ensuring that necessary funding is in place to meet the costs of a TIWB Programme resides with the Host Administration. These costs should be considered in respect to the anticipated impact of the audit assistance programme. By drawing on its network of Donor Partners, the TIWB Secretariat is able to assist Host Administrations connect with potential Donor Partners and Partner Administrations who may have the capacity to fund all or part of the costs of the TIWB Programme.

In most cases, Host Administrations contribute to funding the costs of the TIWB Programme and should be viewed as a means of engaging ongoing and high-level commitment to the TIWB Programme's objectives by the Host Administration.

Duration of assistance

There is no minimum or maximum period for TIWB Programmes. Each Programme is likely to be at least one week long and may, for example, provide 8 to 12 weeks of audit assistance over a period of 6 to 12 months. Before making an Assistance Request, Host Administrations should consider precisely how and when an Expert would engage with their audit cycle and with the audit plans for particular taxpayers.

Timing of assistance

A practical matter to consider is the timing of the expert assistance in order to accomodate both parties' schedules. The TIWB Expert should be present on-site in the Host Administration in order to have maximum effect. This will mean taking into account audit planning, tax return cycles, the time normally taken to complete particular types of audits, including peak work periods in the audit process. 

Mode of assistance

TIWB Programmes will vary according to need and availability, but will mostly be structured as Periodic Programmes.  The TIWB Expert provides intermittent on-site assistance, such as six weeks of assistance provided over a six-month period in the course of three in-country visits. In some cases, this periodic assistance will be coupled with remote desk-based assistance when the Expert is not present in the host country.

Status

Several TIWB Programmes are currently underway in various countries to support audit activities. Experience from a pilot phase proves that TIWB-style audit assistance can result in improved quality and consistency of tax audits; sustained improvements in tax audit skills; and higher levels of voluntary compliance by taxpayers. South-South deployments are also a growing element of TIWB Programmes.

Current Programmes

Botswana (1)


Start Date:
September 2016

Host Administration:
Botswana Unified Revenue Service(link)

Expert: Former UK tax official

Partner Administration:
N/A

UNDP Country Office: Botswana(link)

Botswana (2)


Start date:
January 2017

Host Administration:
Botswana Unified Revenue Service(link)

Expert: Kenyan tax official

Partner Administration:
Kenya Revenue Authority(link)

UNDP Country Office: Botswana(link)

Costa Rica


Start date:
September 2016

Host Administration:
Dirección General de Tributación(link)

Expert: Spanish tax official

Partner Administration:
Agencia Tributaria(link)

UNDP Country Office: Costa Rica(link)

Egypt


Start date:
January 2017

Host Administration:
Egyptian Ministry of Finance(link)

Expert: Former UK tax official

Partner Administration:
N/A

UNDP Country Office: Egypt(link)

Ethiopia


Start date:
March 2016

Host Administration:
Ethiopian Revenues and Customs Authority(link)

Expert: UK tax official

Partner Administration:
HMRC(link)
United Kingdom

UNDP Country Office: Ethiopia(link)

Georgia


Start date:
September 2016

Host Administration:
Georgia Revenue Service(link)

Expert: Former Dutch tax official

Partner Administration:
N/A

UNDP Country Office: Georgia(link)

Ghana


Start date:
2014

Host Administration:
Ghana Revenue Authority(link)

Expert: Two Dutch tax officials

Partner Administration:
Tax and Customs Administration(link)
The Netherlands

UNDP Country Office: Ghana(link)

Jamaica flag

Jamaica (1)


Start date:
April 2016

Host Administration:
Tax Administration Jamaica(link)

Expert: Retired UK tax official

Partner Administration:
N/A

UNDP Country Office: Jamaica(link)

Jamaica (2)


Start date: April 2017

Host Administration:
Tax Administration Jamaica(link)

Expert: German tax official

Partner Administration:
Bundesfinanzministerium(link)
Germany

UNDP Country Office: Jamaica(link)

Lesotho


Start date:
2015

Host Administration:
Lesotho Revenue Authority(link)

Expert: UK tax official

Partner Administration:
HMRC(link)
United Kingdom

UNDP Country Office: Lesotho(link)

Liberia


Start date:
June 2016

Host Administration:
Liberia Revenue Authority(link)

Expert: Retired UK tax official and Australian mining expert

Partner Administration:
N/A

UNDP Country Office: Liberia(link)

Nigeria


Start date:
August 2016

Host Administration:
Federal Inland Revenue Service(link)

Expert: Former Dutch tax official


Partner Administration
:
N/A

UNDP Country Office: Nigeria(link)

Senegal


Start date:
April 2017

Host Administration:
Direction Générale des Impôts et des Domaines(link)

Expert: French tax official

Partner Administration:
Direction Générale des Finances Publiques(link)
France

UNDP Country Office: Senegal(link)

Sri Lanka


Start date:
June 2016

Host Administration:
Inland Revenue Department(link)


Expert:
Former Colombian tax official

Partner Administration:
N/A


UNDP Country Office: 
Sri Lanka(link)

Uganda


Start date:
March 2016

Host Administration:
Uganda Revenue Authority(link)


Expert: 
Former UK tax official

Partner Administration:
N/A


UNDP Country Office: 
Uganda(link)

Zambia


Start date:
September 2016

Host Administration:
Zambia Revenue Authority(link)

Expert: Former UK tax official

Partner Administration:
N/A

UNDP Country Office: Zambia(link)

Zimbabwe


Start date:
February 2016

Host Administration:
Zimbabwe Revenue Authority(link)

Expert: Former UK tax official

Partner Administration:
N/A

UNDP Country Office: Zimbabwe(link)

Upcoming Programmes

The following countries have made formal requests for assistance to the Tax Inspectors Without Borders (TIWB) Secretariat.  We are currently seeking qualified experts to be deployed as part of the TIWB Programmes below.  Please contact the TIWB Secretariat directly to find out more on how your tax administration can be involved in the success of a TIWB Programme!

Republic of Congo flagRepublic of the Congo

Proposed start date: May 2017

Host Administration:
Direction Générale des Impôts et des Domaines(link)

Expert: TBD

Partner Administration:
TBD

UNDP Country Office: Republic of the Congo(link)

Rwanda flagRwanda

 
Proposed start date: May 2017

Host Administration:
Rwanda Revenue Authority(link)


Expert:
Dutch tax official

Partner Administration:
Tax and Customs Administration(link)
The Netherlands

UNDP Country Office: Rwanda(link)

Uganda


Proposed Start date: 
June 2017

Host Administration:
Uganda Revenue Authority(link)


Expert: 
TBD

Partner Administration:
TBD

UNDP Country Office: Uganda(link)

Viet Nam


Proposed Start date: 
2017

Host Administration:
General Department of Taxation(link)

Expert: TBD

Partner Administration:
TBD

UNDP Country Office: Viet Nam(link)

Zimbabwe


Proposed Start date:
May 2017

Host Administration:
Zimbabwe Revenue Authority(link)

Expert: TBD

Partner Administration:
TBD

UNDP Country Office: Zimbabwe(link)

Completed Programmes

Albania


Dates:
Jan 2015 - Dec 2015

Host Administration:
Albanian Tax Directorate(link)


Expert: 
Italian tax official

Partner Administration:
Agenzia delle Entrate(link)
Italy

Programme Outcome Report(pdf)

Senegal


Dates:
Dec 2014 - Dec 2015

Host Administration:
Direction Générale des Impôts et des Domaines(link)

Expert: French tax official

Partner Administration:
Direction générale des Finances publiques(link)
France

Programme Output Report(pdf)